California Revenue and Taxation Code

§ 7204.03

RTC § 7204.03 Effective Jan 1, 2006Div. 2 · Part 1.5 · Ch. 1

Statute text

(a)Notwithstanding any other provision of this part, in the case of retail sales of jet fuel that are consummated at the point of delivery of that jet fuel to an aircraft at a multijurisdictional airport, the sales tax revenues collected by the board pursuant to this part with respect to those sales shall be transmitted by the board in accordance with subdivision (b). For purposes of this section, a “multijurisdictional airport” is an airport that is owned or operated by a city, county, or city and county that meets both of the following conditions:

(1)The owning or operating city, county, or city and county imposes a local sales tax pursuant to an ordinance adopted pursuant to this part.

(2)The owning or operating city, county, or city or county is different from the city, county, or city and county in which the airport is located.

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Legislative history

Amended by Stats. 2005, Ch. 391, Sec. 1. Effective January 1, 2006. Operative January 1, 2008, by Sec. 3 of Ch. 391.